Disclosure GuidesThe questions that hold a report up, settled

London Reporting Academy·Disclosure guides

Understand the questions behind the standards.

Expert-written answers to the questions that slow reporting teams down. Each one opens with the conclusion, shows the requirement it rests on, explains the conditions and the judgement involved, and links to the disclosure cards the decision affects.

  • 478 guides published
  • Practitioner-written, technically reviewed
  • A named reviewer, with a date
  • Free to read

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The assistant answers from reviewed LRA content, names the missing fact instead of inventing one, and points you to the guide or disclosure card the decision lands on. Your first two answers are free without signing in.

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Answers from the published guides · 275 disclosure cards · 1,211 indexed reports

Disclosure guides

New standards and transition

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Framework All frameworks430 GRI66 ESRS52 EU VS51 ISSB56 TNFD53 UAE52 UK S152 UK S248
Problem All problems430 Materiality and scope62 Reporting boundaries50 Data and evidence104 Omissions and claims49 Metrics and methodologies47 Assurance and controls42 Framework interoperability46 New standards and transition30

GRI·Explainer·New standards and transition

Is GRI Reporting Mandatory? Requirements by Country and Company Type

GRI reporting is not universally mandatory, but it can become mandatory when a law, stock-exchange rule or regulator directly adopts the GRI Standards. Taiwan’s TWSE rules are a clear example for listed companies.

Helps you decideWhether the obligation is a direct GRI mandate, a different mandatory reporting regime, a contractual requirement or a voluntary public claim.

Reviewed 11 Aug 2026 9 min Read the guide →

GRI·Explainer·New standards and transition

GRI 102 Transition Plans and Just Transition: What Companies Need to Disclose

A GRI 102 transition-plan disclosure connects climate impacts with policies, actions, scientific alignment, targets, expenditure, governance, strategy and progress. It also addresses consequences for workers, non-employee workers, communities, Indigenous Peoples and biodiversity.

Helps you decideGRI 102 Transition Plans and Just Transition: What Companies Need to Disclose

Reviewed 11 Aug 2026 13 min Read the guide →

GRI·Decision guide·New standards and transition

GRI 101 Mitigation Hierarchy

GRI 101 expects organisations to apply the biodiversity mitigation hierarchy in sequence: first avoid negative impacts, then minimise impacts that cannot be avoided, then restore or rehabilitate affected ecosystems, and only after those steps consider offsets for residual negative impacts. Restoration and rehabilitation occur in the area affected by the organisation’s activities; offsets are interventions in areas not affected by those activities.

Helps you decideWhich action belongs to which stage of the hierarchy, what residual impact remains and what evidence supports any restoration or offset claim.

Reviewed 11 Aug 2026 17 min Read the guide →

GRI·Explainer·New standards and transition

GRI 101: Biodiversity 2024 - Complete Guide for 2026 Reporting

GRI 101: Biodiversity 2024 is effective for reports or other materials published on or after 1 January 2026 and replaces GRI 304. Its eight disclosures form a connected system: policies, impact management and access-and-benefit-sharing are linked to the method for selecting priority sites and supply-chain products or services, location data, direct drivers, changes in ecosystem condition and affected ecosystem services and beneficiaries.

Helps you decideHow to replace the old site-list approach with a location-specific, value-chain and evidence-led reporting system.

Reviewed 11 Aug 2026 10 min Read the guide →

How an LRA guide is built

Every answer follows the same discipline.

You should be able to stop reading after the first paragraph and still have what you came for. Everything below it exists so you can defend the answer to a reviewer.

  1. 01
    Answer

    The question is stated as a reporting team would ask it, and settled in the opening lines.

  2. 02
    Basis

    The official source and edition are named, and kept clearly apart from our reading of them.

  3. 03
    Judgement

    The points the standard leaves open are marked, with what a defensible position looks like.

  4. 04
    Action

    The answer links to the disclosures and evidence it affects, so a decision turns into fields to fill.

  • Practitioner-written, then technically reviewed
  • A named reviewer, with a date
  • Requirements kept separate from practice and interpretation
  • Stated update triggers for re-reading each answer
RK Technical leadership Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by the standard setters

Coverage

Which frameworks have answers yet.

The guides tier is written framework by framework rather than thinly across all of them, so this says where the writing has actually reached. Disclosure cards, which cover the requirements themselves, run ahead of it.

GRI Standards

Impact reporting, used voluntarily worldwide

587 disclosures · 140 cards European Sustainability Reporting Standards

Double materiality, mandatory under CSRD

165 disclosures · 75 cards EU Voluntary Sustainability Reporting Standard 2026

Voluntary sustainability reporting for smaller undertakings

20 requirements · no cards yet IFRS S1 and S2 (ISSB)

Investor-focused, financial materiality

87 disclosures · 39 cards Taskforce on Nature-related Financial Disclosures

Nature-related dependencies, impacts, risks and opportunities

0 recommendations · no cards yet UAE Federal Decree-Law No. 11 of 2024

Federal climate law, in force now

16 disclosures · 7 cards UK Sustainability Reporting Standard S1

UK general sustainability-related financial disclosures

0 requirements · no cards yet UK Sustainability Reporting Standard S2

UK climate-related financial disclosures

0 requirements · no cards yet California SB 253 and SB 261

State-law emissions and climate-risk reporting

15 disclosures · 11 cards SASB Standards

Industry metrics, in preparation

1199 metrics · no cards yet

Found the answer?

Turn the decision into a disclosure.

An answer settles what to do. The disclosure card is where it becomes data to collect, owners to name, evidence to retain and wording to draft — and when the whole reporting cycle is the problem, the programme walks it with a mentor on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Open disclosure cards See the Full Stack programme
/en/knowledge-hub/disclosure-guides/ Wave 1 — English only